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DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who … funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthFriendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Saugerties – Claims Auditing (2024M-144)
… totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply … use of taxpayer money. Key Recommendations Obtain training to understand the claims auditing process and Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use approximately $800,000 of the remaining reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of Nichols – Financial Condition (2013M-50)
… the reimbursement of emergency disaster work due to the flooding. Key Recommendations Develop realistic budgets, and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Travel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… deposit to its recently established Rainy Day Fund (by $750 million since April, which will increase the balance to nearly $2 billion); the balance held in the RHBT (by $750 million, to $4.5 billion); and the city’s general reserve …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial audit report, … made improper payments totaling $94,460 to Davis Ethical Pharmacy. Based on information obtained from the prescribers … Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-11) United HealthCare Insurance Program: …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … record and report Department funds. As a result, the Board of Directors (Board) lacked reliable information that was … Furthermore, the Department has an increased risk of theft and waste of Department resources. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Ignition Interlock Program Monitoring (2015-MS-4)
… released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of … program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). None of the six …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Cost-Saving Ideas: Managing Workers' Compensation Costs
… options and costs at regular intervals. If your experience rating and other factors are good, you may find comparable … employees safe. Many private sector entities manage their safety programs aggressively in order to save money. Your … firm can help you develop policies and procedures to make safety and accident prevention a top priority for your local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsSUNY Bulletin No. SU-319
… must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary, and … rate has changed and if an update to an employee’s Percent of Earnings is needed. The Savings Plans page must … Date fields. Enter employees’ date of membership into Election Date field. Carry the same election date forward …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders and …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksNew York State Comptroller DiNapoli Statement on New Shareholder Rule
New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the following statement regarding the Securities and Exchange Commissions SEC final vote on a shareholder rule
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Putnam Central School District – Fund Balance Management (2020M-27)
… overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance … funds as a financing source to fund one-time expenditures and reserves, pay off debt or to reduce District property … realistic estimates of appropriations. Periodically review and update the District’s multiyear financial plan for actual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27